The registration under GST is mandatory in following general conditions,
- If the total business turnover exceeds ₹ 20 Lakh in the concerned financial year (Threshold for the North-eastern States is ₹ 10 Lakh)
- Casual taxable person / Non-Resident taxable person
- Agents of a supplier & Input Service Distributor (ISD)
- Electronic Commerce Aggregator
- The person supplying through an E-commerce platform
The business having turnover below the threshold can voluntarily obtain GST Registration to avail Input Tax Credit facility.
The process for GST Registration is as mentioned below:
- Generate TRN (Temporary Reference Number)
- Login to Online Portal using TRN.
- Fill the details in the Form (Part B of Registration Process)
- Affix the DSC of authorised person or verify through EVC.
- The officer may accept and provide GST registration in GST REG-6 form having GSTIN.